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Tag Archive: Initiation of proceeding on third party for incriminating material

B.P.Mundra > Initiation of proceeding on third party for incriminating material

Q. What will happen when the revenue seized a documents, which is computer generated loose sheet and found during the search of third party who is neither assessee nor any authorized person of the assessee. The HIGH COURT OF DELHI in the case of PCIT vs. STC DEVELOPER PVT. LTD. Decided on Dec 15, 2021 on similar issue. Section 153C. Search & Seizure.

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 213 total views Q.Section 153C. What will happen when the revenue seized a documents, which is computer generated loose sheet and found during the search of third party who is neither assessee nor any authorized person of the assessee. The HIGH…
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153C, Delhi High Court, Delhi Tribunal, In Favour of Assessee, ITAT Delhi

December 22, 2021

Incriminating material of the assessee found in the search of 3rd party then the assessment or reassessment proceeding of the assessee under which section 148 or 153C of the Income Tax Act? ITAT Delhi Bench again confirmed on Sep 17, 2021. in the case of CITY LIFE PROJECTS PVT. LTD. vs. ITO

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 301 total views CITY LIFE PROJECTS PVT. LTD. vs. INCOME TAX OFFICER IN THE ITAT DELHI BENCH ‘SMC’ N. K. BILLAIYA, AM. ITA No. 2668/DEL/2019 Sep 17, 2021 Section 143(3), 147, 148, 153C AY 2010-11 Decision in favour of: Assessee Q.Incriminating…
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148, 153C, AY 2010-11, In Favour of Assessee, ITAT Delhi

September 21, 2021

If any information belonging to ‎an assessee found during course of search at another party and Ld AO initiated ‎proceedings u/s 147/148 then the re-assessment proceedings passed u/s 148 ‎shall not stand and assessment framed by AO is null and void as the correct ‎course of initiation of proceedings is 153C and not u/s 147/148‎

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 417 total views PUNE TRIBUNAL on Oct 29, 2018 held that If any information belonging to ‎an assessee found during course of search at another party and Ld AO initiated ‎proceedings u/s 147/148 then the re-assessment proceedings passed u/s 148 ‎shall…
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147, 148, 153C, Pune Tribunal

November 16, 2019

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    Recent Posts

    • Q Can condonation of delay in filing appeal be acceded without a written request? The Hon’ble ITAT, Agra passed the order in the similar circumstances in the case of Netra Pal Singh v. Asstt. CIT on dated 23 April 2003 vide IT(SS)A No. 89/Del/1997 Block period 1985-86 to 1995-96
    • Question: Consequences on deduction claimed under section 80-IB (7) of the act when the assessee not furnished return of income before the due date specified under section 139(1) of the act? Another question is what is the remedy for late filing of the return and to get the deduction claimed under section 80-IB (7) of the act? ITAT BANGALORE decided in the case of Hyagreeva Hotels & Resorts (P) Ltd. v. Dy. CIT on 18 July, 2022.
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